Netherlands: Expat Scheme (30% facility)

Who it is designed for

Employees recruited from abroad / qualifying researchers

How the tax treatment works

Up to 30% tax-free reimbursement in 2025–2026; 27% from 2027 for newer cases, subject to transition rules. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.

What to check before relying on it

• You must be an employee recruited or transferred from abroad; qualifying scientific researchers and doctors in specialist training have a salary-threshold exception.
• In the 24 months before your first Dutch workday, you generally must have lived more than 150 km from the Dutch border for more than 16 months; official exceptions exist.
• For 2026, the taxable-salary expertise threshold is more than €48,013, or more than €36,497 for qualifying under-30 master’s graduates.
• For 2025 and 2026 the maximum tax-free reimbursement remains 30%. From 2027, newer cases generally move to 27%; employees already using the scheme by 31 December 2023 retain the 30% rate under transition rules.
• From 2026, the 30% facility is capped by the WNT salary ceiling of €262,000; the precise benefit also depends on employer payroll treatment.

Where this regime can matter

The practical value of a special regime is the difference it creates over the period you expect to remain in the country. Compare the qualifying years with the ordinary tax system that applies before or after the relief, and separate employment income from investment, foreign-source and other income that may follow different rules. A strong headline rate can be less valuable if the route is short, difficult to maintain or does not cover the income that matters most to you.

Questions to answer before you rely on it

• Do I satisfy every prior-residence and arrival condition?
• Which parts of my remuneration are actually covered?
• Who must apply, and what is the deadline?
• What happens if I change employer, role or residence status?
• What tax and social-security rules apply when the special period ends?